环境问题成制约世界各国经济发展的瓶颈,建设资源节约型环境友好型社会走可持续发展道路成世界共识,对破坏环境的行为征税在世界各国得到普遍推行。但我国尚无系统的法律法规规定,应调整我国现行税制,逐步建立相对完备的环境税收制度。 Environmental issues have become the bottleneck restricting the economic development of all countries in the world. Building a resource-saving and environment-friendly society has taken the path of sustainable development as a consensus of the world and taxing behaviors that destroy the environment has been universally implemented in all countries in the world. However, our country still has no systematic laws and regulations that should adjust our current tax system and gradually establish a relatively complete environmental tax system.